REGISTERED NUMBER: 06459028 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Bardsey Tree Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Ward

A R Ward

REGISTERED OFFICE:

First Foor, Equinox 1

Audby Lane

Wetherby

West Yorkshire

LS22 7RD

REGISTERED NUMBER:

06459028 (England and Wales)

ACCOUNTANTS:

Franks Accountants Limited

First Floor

Equinox 1

Audby Lane

Wetherby

West Yorkshire

LS22 7RD

FIXED ASSETS

Tangible assets

4

619,337

561,820

CURRENT ASSETS

Stocks

8,975

9,300

Debtors

5

29,744

44,770

Cash at bank

20,852

46,194

59,571

100,264

CREDITORS

Amounts falling due within one year

6

116,870

118,830

NET CURRENT LIABILITIES

(57,299

)

(18,566

)

TOTAL ASSETS LESS CURRENT LIABILITIES

562,038

543,254

CREDITORS

Amounts falling due after more than one year

7

(246,422

)

(250,697

)

PROVISIONS FOR LIABILITIES

(83,090

)

(82,647

)

NET ASSETS

232,526

209,910

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

232,326

209,710

232,526

209,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

A R Ward - Director

Mrs A Ward - Director

1.	STATUTORY INFORMATION

Bardsey Tree Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

211,032

735,541

946,573

Additions

-

161,671

161,671

Disposals

-

(4,050

)

(4,050

)

At 31 December 2024

211,032

893,162

1,104,194

DEPRECIATION

At 1 January 2024

-

384,753

384,753

Charge for year

-

100,104

100,104

At 31 December 2024

-

484,857

484,857

NET BOOK VALUE

At 31 December 2024

211,032

408,305

619,337

At 31 December 2023

211,032

350,788

561,820

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2024

358,220

Additions

81,259

At 31 December 2024

439,479

DEPRECIATION

At 1 January 2024

121,485

Charge for year

58,838

At 31 December 2024

180,323

NET BOOK VALUE

At 31 December 2024

259,156

At 31 December 2023

236,735

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

29,744

44,770

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

14,000

14,000

Hire purchase contracts

62,682

45,373

Trade creditors

1,650

2,742

Taxation and social security

32,777

52,971

Other creditors

5,761

3,744

116,870

118,830

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

90,832

105,217

Hire purchase contracts

155,590

145,480

246,422

250,697

8.	SECURED DEBTS

On the 28.10.21 there was a legal fixed charge registered on the company by Barclays Security Trustee Ltd in relation to the land purchased by the company in the year.